Opinion by
Oliver, P. J.In accordance with stipulation of counsel that the hardness-testing machines and parts therefor are the same in all material respects as those the subject of United States v. American Machine & Metals, Inc. (29 C. C. P. A. 137, C. A. D. 183) the claim at 20 percent under paragraph 353 and T. D. 48093 was sustained.